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Moderate ComplexityFramework Migration Guide
Expert verified by Kevin A, CISSP
ISO 27001
SOC 2

Migrating from ISO 27001 to SOC 2

Companies with ISO 27001 certification have already implemented approximately 80% of SOC 2 controls. The transition to SOC 2 primarily involves mapping existing controls to Trust Services Criteria, creating the system description document, and engaging a US-based CPA firm for attestation.

80%
Control Overlap
10
Weeks to Compliance
60%
Cost Savings
10
Migration Steps

Critical Compliance Gaps

Trust Services Criteria Mapping

SOC 2 uses Trust Services Criteria (Security, Availability, Confidentiality, Processing Integrity, Privacy) which must be mapped from ISO 27001 Annex A controls.

US Auditor Relationship

SOC 2 requires a CPA firm licensed in the US. Your ISO 27001 certification body cannot issue SOC 2 reports.

Point-in-Time vs Continuous

SOC 2 Type II examines a specific audit period (3-12 months) rather than ISO 27001's ongoing certification model. Evidence collection timing differs.

System Description

SOC 2 requires a detailed system description document that doesn't exist in ISO 27001. This describes the services, infrastructure, and control environment.

Step-by-Step Migration Roadmap

Follow these 10 steps to achieve SOC 2 compliance. Estimated timeline: 10 weeks.

1

Identify US CPA firm experienced in SOC 2 attestation

2

Map ISO 27001 Annex A controls to SOC 2 Trust Services Criteria

3

Create SOC 2 system description document

4

Determine which TSC categories to include (Security required, others optional)

5

Establish audit period for Type II (recommend 6 months minimum)

6

Prepare evidence collection for SOC 2 format

7

Conduct readiness assessment with auditor

8

Complete Type I or Type II examination

9

Address any exceptions or findings

10

Receive SOC 2 attestation report

Unique SOC 2 Requirements

System description document
US CPA attestation
TSC-specific evidence format
Audit period evidence collection

Strategic Use Cases

Entering US marketUS enterprise salesUS government contractsUS customer requirements

Verification Sources

Last verified: January 12, 2026

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ISO 27001 to SOC 2 Migration FAQs

Why do US customers want SOC 2 if I have ISO 27001$2

SOC 2 is the dominant security standard for US B2B software. While sophisticated buyers recognize ISO 27001, most US procurement teams specifically require SOC 2 reports. Having both covers global markets.

Can I use my ISO 27001 evidence for SOC 2$3

Yes, substantially. About 80% of evidence (policies, procedures, technical controls) can be reused. The main additions are the system description and TSC-specific mapping documentation.

Do I need both Type I and Type II$4

Not necessarily. If you have mature ISO 27001 controls operating for 6+ months, many companies go directly to Type II. Type I is useful if you need a report quickly or controls are newly implemented.

How do ISO 27001 and SOC 2 audit cycles work together$5

ISO 27001 has 3-year certification with annual surveillance audits. SOC 2 is annual. You can align audit timing to minimize disruption and potentially negotiate combined auditor visits.

About RiscLens

Our mission is to provide transparency and clarity to early-stage technology companies navigating the complexities of SOC 2 (System and Organization Controls 2) compliance.

Who we serve

Built specifically for early-stage and growing technology companies—SaaS, fintech, and healthcare tech—preparing for their first SOC 2 audit or responding to enterprise customer requirements.

What we provide

Clarity before commitment. We help teams understand realistic cost ranges, timeline expectations, and common gaps before they engage auditors or expensive compliance vendors.

Our Boundaries

We do not provide legal advice, audit services, or certifications. Our assessments support internal planning—they are not a substitute for professional compliance guidance.

Technical Definition

SOC 2 (System and Organization Controls 2) is a voluntary compliance standard for service organizations, developed by the AICPA, which specifies how organizations should manage customer data based on the Trust Services Criteria: security, availability, processing integrity, confidentiality, and privacy.